September 28, 2026
RUT and ROT deductions can reduce the cost of many household services in Sweden. For customers, these deductions mean that part of the labour cost may be deducted from the amount they pay. For service providers, it is important to ensure that the work, payment and supporting information meet the requirements set by the Swedish Tax Agency (Skatteverket).
Whether you are booking a service or offering services through ProFind, this guide explains how RUT and ROT deductions work in 2026.
We cover which services may qualify, how much can be deducted, the requirements for customers and service providers, how the invoice model works, and what both parties should check before and after a job.
RUT deduction applies to certain household services, including cleaning and eligible parts of household moving services.
RUT can cover up to 50% of the eligible labour cost.
ROT deduction applies to certain repair, maintenance, renovation, conversion and extension work carried out on a home.
In 2026, ROT can cover up to 30% of the eligible labour cost.
RUT and ROT apply to labour costs. Materials, travel, machinery and other costs are generally not included in the deduction.
The combined maximum for RUT and ROT is SEK 75,000 per person per year. Of this amount, a maximum of SEK 50,000 may be used for ROT.
The amount a customer can actually use also depends on factors such as how much tax they have paid and which other tax reductions they have used.
Check that the service qualifies and that you have sufficient tax deduction allowance available.
Make sure the correct type of work forms the basis of the deduction and that eligible labour costs are properly separated from other costs.
Read about RUT at Skatteverket
Read about ROT at Skatteverket
RUT covers several types of household services.
Some examples particularly relevant to ProFind include:
It is always the actual work being performed that determines whether RUT can be used.
Simply describing a service as “cleaning” or “moving assistance” does not automatically mean that the entire cost qualifies.
See Skatteverket's list of work that may qualify for RUT
Many common cleaning services performed in the home may qualify for RUT.
Examples include:
However, not every type of cleaning automatically qualifies.
Check that the specific cleaning service you are booking is eligible before including RUT in your expected budget.
Clearly identify which part of the service is an eligible labour cost and which costs, if any, fall outside the deduction.
Many parts of a household move may qualify for RUT.
This can include work such as:
Costs for items such as the moving vehicle, fuel, moving boxes or storage rental do not automatically qualify for RUT.
Ask for a clear breakdown of the price so you can see which amount relates to labour and which amount relates to other costs.
Separate RUT-eligible labour costs from transportation-related expenses, materials and other charges according to Skatteverket's rules.
Check the current RUT rules at Skatteverket
ROT applies to certain types of repair, maintenance, renovation, conversion and extension work.
Depending on the work and the type of property, eligible services may include:
The rules vary depending on the type of property.
The same type of work may therefore be treated differently when performed in, for example, a detached house compared with a tenant-owned apartment (bostadsrätt).
For customers
To use ROT, you normally need to own the property and meet Skatteverket's other requirements.
Check both the type of work being performed and the type of property before applying ROT.
Check whether work qualifies for ROT at Skatteverket
For 2026:
RUT: up to 50% of eligible labour costs
ROT: up to 30% of eligible labour costs
Together, RUT and ROT can amount to a maximum of SEK 75,000 per person per year, of which no more than SEK 50,000 may consist of ROT deductions.
It is important to distinguish between the customer's annual maximum allowance and the percentage that can be deducted from an individual job.
Anna is moving to a new home and finds a service provider through ProFind who can help with both the move and the final cleaning.
In this simplified example, the price consists of:
Labour cost for moving assistance: SEK 4,000
Labour cost for move-out cleaning: SEK 2,000
Other costs: SEK 1,500
Total before RUT:
SEK 7,500
If the full SEK 6,000 labour cost qualifies under Skatteverket's RUT rules, the deduction may be:
50% × SEK 6,000 = SEK 3,000
What does Anna need to do?
Anna needs to ensure that she meets the requirements for RUT, has sufficient deduction allowance available and provides the service provider with the correct information.
She must also pay electronically.
The service provider needs to ensure that the correct work forms the basis for RUT, separate labour costs from other expenses and have the necessary information to request payment from Skatteverket.
Once the work has been completed and Anna has paid her part, the service provider can request payment from Skatteverket under the invoice model.
Erik owns his home and finds a painter through ProFind.
The project costs:
Labour: SEK 25,000
Materials and other costs: SEK 10,000
Total:
SEK 35,000
If the work and property meet the conditions for ROT, the deduction can be calculated on the SEK 25,000 labour cost:
30% × SEK 25,000 = SEK 7,500
What does Erik need to do?
Erik needs to meet the rules regarding ownership and use of the property, have sufficient ROT allowance available and have paid enough tax to use the tax reduction.
The service provider needs to check that the work may qualify for ROT and collect the information required to request payment from Skatteverket.
The SEK 10,000 material cost cannot be included in the ROT calculation.
To use RUT or ROT, the customer must meet Skatteverket's requirements.
Among other conditions, the customer normally needs to:
ROT also has specific requirements concerning ownership and use of the property.
For RUT, the customer does not normally need to own the home.
Service providers also have an important role in ensuring that RUT and ROT are handled correctly.
When the invoice model is used, the provider should ensure that:
Service providers should also retain relevant documentation relating to the work and payment.
Read Skatteverket's RUT and ROT information for businesses
When the invoice model is used and the work is carried out in Sweden, the business normally needs to be approved for F-tax (F-skatt) in accordance with Skatteverket's rules.
Check that the business meets the applicable requirements before ordering and paying for the work.
Make sure your company's tax information is correct and that the applicable requirements are met.
To qualify for RUT or ROT, the payment must be electronically traceable.
This may include:
Cash payments do not meet the requirement.
The payment needs to be traceable and show information such as the sender, recipient, amount and payment date.
This is important for both customers and service providers to understand before payment is made.
The invoice model means that the customer normally does not have to pay the entire labour cost first and then personally apply for the tax deduction.
A simplified process looks like this:
1. The customer orders work that may qualify for RUT or ROT.
2. The service provider completes the work.
3. The preliminary deduction is included when calculating the customer's payment/invoice.
4. The customer pays their share electronically.
5. The service provider requests payment from Skatteverket.
6. Skatteverket processes the request.
It is important to remember that this is a preliminary tax reduction. The customer's final entitlement depends on their tax situation and whether all applicable conditions are met.
To handle RUT or ROT correctly, the service provider needs the appropriate information.
Depending on the type of work, this may include:
In addition to customer information, details identifying the property or tenant-owned apartment may be required.
The exact information depends on the circumstances.
Service providers should therefore check Skatteverket's current requirements before submitting a request for payment.
This is one of the most important principles for both customers and service providers.
RUT and ROT do not automatically apply to the full price of a service.
The deduction is calculated on the eligible labour cost.
Costs that normally fall outside the deduction can include:
Look at how the price is divided before comparing offers and calculating your expected cost after RUT or ROT.
Be transparent about the price breakdown. Clearly separating labour from other costs reduces the risk of misunderstandings and incorrect deductions.
It is normally the date on which the customer pays that determines which tax year the RUT or ROT deduction belongs to.
This becomes particularly important for jobs and payments made close to the end of the year.
Both customers and service providers should therefore pay attention to the payment date when work is carried out late in the year.
Yes. In certain circumstances, several people who meet the requirements may use tax deductions for the same work.
This may, for example, apply to two people in the same household.
However, each person's individual circumstances and available deduction allowance still apply.
For ROT, each person using the deduction must also meet the relevant requirements regarding ownership of the property.
ROT rules for a bostadsrätt – a Swedish tenant-owned apartment – differ from those applying to detached houses.
For a bostadsrätt, ROT generally applies to eligible work carried out inside the apartment for which the bostadsrätt owner is responsible under the housing association's rules.
Work on parts of the property for which the housing association is responsible will generally not qualify for the individual owner's ROT deduction.
Check which parts of the property you are responsible for under your housing association's rules.
Do not assume that work qualifies for ROT simply because the same type of work could qualify when performed in a detached house.
RUT and ROT should not be viewed as an automatic discount provided by the service provider.
They are tax reductions governed by Skatteverket's rules.
Skatteverket may reject or adjust a request if the applicable conditions are not met.
You are responsible for ensuring that your individual conditions for receiving the tax reduction are met, including having sufficient tax liability against which the deduction can be used.
It is important to have clear terms with the customer explaining what happens if Skatteverket does not pay all or part of the requested amount.
Always check Skatteverket's current rules for how such situations should be handled.
Customers are responsible for keeping track of how much tax reduction they have already used.
Skatteverket's services allow customers to view amounts relating to RUT and ROT that have already been registered.
This is particularly important before ordering larger projects.
Read more about RUT and ROT at Skatteverket
ProFind connects customers with independent service providers within categories including cleaning, moving and handyman services.
Many services within these categories may qualify for RUT or ROT, but not all of them do.
It is therefore important for both the customer and service provider to check the specific work and the current requirements.
When booking a service, check:
When offering a service, check:
ProFind helps connect customers and independent service providers. Whether RUT or ROT can be used is determined by Skatteverket's rules and the individual circumstances of each job.
RUT can cover up to 50% of the eligible labour cost.
ROT can cover up to 30% of the eligible labour cost.
RUT and ROT can together amount to a maximum of SEK 75,000 per person per year, of which no more than SEK 50,000 can be ROT.
No. Materials are not included in the basis for RUT or ROT. The deduction applies to eligible labour costs.
Yes. Certain parts of a household move may qualify, including packing, carrying, loading, unloading and certain transportation services. Always check the requirements for the specific work.
Yes. Many common cleaning services, including home cleaning and move-out cleaning, may qualify.
Many types of handyman and renovation work may qualify, but eligibility depends on the nature of the work, the type of property and the other applicable conditions.
When the invoice model is used, the service provider normally requests payment from Skatteverket after the work has been completed and the customer has paid their share.
No. Eligibility for RUT or ROT depends on all applicable requirements being met and on the customer's individual tax situation.
For customers, RUT and ROT can make professional household services more affordable.
For service providers, handling RUT and ROT correctly can make pricing clearer for customers and contribute to a smoother payment process.
Through ProFind, customers can find service providers and service providers can connect with new customerswithin categories including cleaning, moving and handyman services.
Whenever a job may qualify for RUT or ROT, both parties should check the conditions that apply to the specific work before relying on the deduction.
RUT and ROT rules and amounts can change. The information in this guide is general and does not replace Skatteverket's assessment of an individual case.
For current and complete information:
RUT deduction:
ROT deduction:
Which types of work qualify for RUT?
https://www.skatteverket.se/privat/fastigheterochbostad/rotochrutarbete/listaoverrutarbeten.html
RUT and ROT information for businesses:
https://www.skatteverket.se/foretag/skatterochavdrag/rotochrut.html
Which types of work qualify for ROT?
https://www.skatteverket.se/foretag/skatterochavdrag/rotochrut/gerarbetetratttillrotavdrag.html
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